Rule Amendments 2026

The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above.

An implementation date that falls on another date than the publication date of the Notice, is written in bold for ease of reference.

Publication Details

Date

GG and Notice Numbers

Description

Implementation Date

28 January 2026 New!

GG 54025

R.7033

Amendment to the rules under section 120 of the Customs and Excise Act, 1964 (Act 91 of 1964), by the substitution of the Automotive Production and Development Programme (APDP) quarterly account (DAR266)

  • Notice R.7033
    • DA199 – Customs account for registrants for the purpose of rebate item 317.04
    • DA 199.00 -The amount on the production rebate certificates utilised this quarter

    • DA199.01 – Calculation of “the value in terms of note 8.1” to rebate item 317.04
    • DA199.02 – Calculation of the volume assembly localisation allowance originally allocated to motor vehicles at the time of production and ready for sale exported this quarter
    • DA199.03 – Calculation of the volume assembly localisation allowance to be utilised for this quarter and the excess volume assembly localisation allowance to be carried forward as an opening balance to the next quarter
    • DA199.04A – Calculation of the volume assembly localisation allowance in respect of specified motor vehicles produced and ready for sale for the SACU market this quarter
    • DA199.04B – Calculation of the volume assembly localisation allowance in respect of specified motor vehicles produced and exported outside the SACU this quarter
    • DA199.10 – Determining the value for the calculation of customs duty and additional VAT on original equipment components imported by the registrant
    • DA199.11 – The value for customs duty purposes of imported original equipment components and EV batteries cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 this quarter
    • DA199.12 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 in unopened containers or unit load devices at the end of this quarter
    • DA199.13 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 used in the manufacture of original equipment components and supplied to other registrants this quarter
    • DA199.14 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 used in the manufacture of original equipment components exported this quarter
    • DA199.15 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 returned to the overseas suppliers this quarter
    • DA 199.16 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 transferred to parts and accessories this quarter
    • DA 199.17 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 used in the manufacture of specified motor vehicles exported this quarter

    • DA 199.18 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 destroyed under customs supervision this quarter

    • DA 199.19 – The value for customs duty purposes of EV batteries cleared under procedure code ‘processing for home use under Chapter 98 of Schedule No. 1 used in the manufacture of specified motor vehicles for the SACU domestic market this quarter

    • DA 199.20 – Determining the value for the calculation of the customs duty and additional VAT on original equipment components received by the registrant
    • DA 199.21– The imported component value of original equipment components and EV batteries received from any person in SACU during previous quarter 4
    • DA 199.22 – The imported component value of original equipment components received from any person in SACU used in the manufacture of original equipment components and exported during the current quarter

    • DA 199.23 – The imported component value of original equipment components received from any person in SACU used in the manufacture of specified motor vehicles and exported during the current quarter

    • DA 199.24 – The imported component value of original equipment received from any person in SACU transferred to parts and accessories during the current quarter
    • DA 199.25 – The imported component value of original equipment components received from any person in SACU destroyed under customs supervision during the current quarter
    • DA 199.26 – The imported component value of EV batteries received from any person in SACU and used in the manufacture of specified motor vehicles for the SACU domestic market during the current quarter

    • DA 199.A – Amended customs account for registrants for the purpose of rebate item 317.04

With retrospective effect from 19 December 2025
    
    

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